If there is no next higher position available, what must the position be included in?

The correct answer is that the position must be included in the General Appropriation Act. This is essential because the General Appropriation Act outlines the budgetary allocations for government agencies and positions. If a public official or employee's next higher position is unavailable, the position should still be accounted for in the national budget to ensure that the role is recognized and funded appropriately, suggesting a framework for future personnel development and sustainability in government operations.

Including the position in the General Appropriation Act allows for transparency and accountability regarding how public funds are allocated and utilized within the government. This aligns with the principles established in R.A. No. 6713, which emphasizes the integrity and sound management of public resources as a fundamental duty of public officials.

In contrast, other options such as an employee's contract, agency report, or annual budget do not specifically serve the purpose of formalizing the position's funding and recognition within the legislative framework that governs public expenditures. These documents may not necessarily reflect the necessary commitments or allocations in the same structured manner as the General Appropriation Act, which holds more weight in terms of law and governance.